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Exercise 16-18A FIFO: Equivalent units LO C4, P4 RSTN Co. produces its product through two sequential processing departments.

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Equivalent units of production-FIFO
EUP(for materials and conversion) Units of product Percent Added Equivalent Units
Beginning work in process 36,000 65% 23,400 EUP
Started and completed 249,000 100% 249,000 EUP
Ending work in process 25,000 85% 21,250 EUP
Total units 310,000 293,650 EUP
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